Garza Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Casting		Customizing
Machine-hours		29,000		25,000
Direct labor-hours		9,000		5,000
Total fixed manufacturing overhead cost	$	118,900	$	18,000
Variable manufacturing overhead per machine-hour	$	1.70
Variable manufacturing overhead per direct labor-hour			$	3.40

The estimated total manufacturing overhead for the Customizing Department is closest to: